Bcom I to V - Department of Higher Education

5 downloads 1398 Views 268KB Size Report
Shukla M.C. Grwwal T.S. and Gupta S.C. Advanced account Sultan Chand and Sons, New Delhi. 4. Sulka, S.M. : Financial Accounting. 5. Dr. AK jain : Advanced  ...
mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Accounting/ ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I:  Fundamental Principles of Accounting / izFke% ys[kkadu ds vk/kkjHkwr fl)kar

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1

Basic Concepts and Principles: Concept of Double Entry System, Concept of Capital and Revenue,  Concept of Accounting Standards, Preparation of Journal.

bdkbZ &1

vk/kkjHkwr vo/kkj.kk ,oa fl)kar % f}&izfof"V iz.kkyh dhs vo/kkj.kk] iwWth ,oa vkxe dh vo/kkj.kk] ys[kk ekud dh vo/kkj.kk] tuZy rS;kj djukA

Unit – 2

Preparation of Ledger, Sub Division of Journal, Cash Book, Types of Cash Book. 

bdkbZ &2

[kkrkcgh rS;kj djuk] tuZy dk foHkktu] jksdM+ cgh ] jksdM+ cgh ds izdkjA

Unit – 3

Preparation of Trial Balance and Rectification of Errors. 

bdkbZ &3

ryiV dk fuekZ.k ,oa v'kqf);ksa dk lq/kkj A

Unit – 4

Final Accounts with Adjustment.

bdkbZ &4

vafre [kkrs lek;kstu lfgrA

Unit – 5

Concept of Depreciation, Accounting for Depreciation (As per Accounting Standard – 6) 

bdkbZ &5

ewY; g~kWl dh vo/kkj.kk] ewY; g~kWl ys[k ¼ys[kk ekud & 6 ds vuqlkj½A

Recommended Readings:   1. 2. 3. 4. 5. 6.

Gupta, R.L. and Radhaswamy, M : Financtial Accounting, Sultan Chand and Sons, New Delhi  Monga, L.R. Ahuja, girish and Seghal Ashok : Accounting, Sultan Chand and Sons, New Delhi  Shukla M.C. Grwwal T.S. and Gupta S.C. Advanced account  Sultan Chand and Sons, New Delhi  Sulka, S.M. : Financial Accounting   Dr. AK jain : Advanced Accounting  Dr. P.K. Jain Financial Accounting 

I/1

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Accounting/ ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II: Business Mathematics f}rh;% O;kolkf;d xf.kr

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1

Ratio – Gaining, Sacrificing Ratio, Proportion, Percentage, Commission.

vuqikr& izkfIr o R;kx vuqikr] lekuqikr] izfr'kr] deh'kuA bdkbZ &1 Unit – 2 bdkbZ &2

;qxir lehdj.k&vFkZ] fo'ks"krk,sa] izdkj ,oa x.kuk;saA

Unit – 3

Elementary Matrices ‐ Definition and Calculations, Types of Matrices.  

bdkbZ &3

izkjfEHkd vkO;wg& ifjHkk"kk ,oa x.kuk;sa] vkO;wg ds izdkjA

Unit – 4

Logarithms and anti Logarithms ‐ Principles and Calculations, Introduction of Calculus, Methods of Differentiation, Partial Derivative.

Simultaneous Equations ‐ Meaning, Characteristic Types and Calculations. 

bdkbZ &4

y?kqx.kd ,oa izfr y?kqx.kd & fl}kar ,oa x.kuk,WaA dyu dk ifjp;] vodyu dh fof/k;kWa] vkaf’kd vodyuA

Unit – 5

Simple and Compound Interest, Profit and Loss. Lineare Programming ‐ Introduction.

bdkbZ &5

lk/kkj.k o pdzo`f} C;kt] ykHk ,oa gkfuA js[kh; izdeu & ifjp;A

Recommended Readings:   1. Allen R.G.D. : Basic Mathematics: Macmillan, new Delhi.   2. Dowling, E. T. : Mathematics for Economics; Schaum Series, Mc. Graw Hill London.  3. Loomba, Paul: Linear Progralrunmg; Tata M.C. Graw Hill, New Delhi  4. Vohra, N.D. Quantitative Techniques in Management; Tata Mc Graw Hill,  5. Soni, R.S. Business Mathematics; Pitamber Publishing House  6. Kapoor, V.K. Business Mathematics: Sultan Chand & Sons, Delhi  7. Holden Mathematics for Business and Economics, macmillan India. New' Delhi 

I/2

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Business Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I: Indian Contract Act and Sale of GoodsAct/ izFke% Hkkjrh; vuqca/k vf/kfu;e ,oa oLrq foØ; vf/kfu;e

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 bdkbZ &1

Contract Act 1872 ‐Definitions, Nature of Contract, Offer & Acceptance, Capacity of Parties to  Contract. Free Consent and Consideration. 

vuqca/k vf/kfu;e] 1872 & ifjHkk"kk,a] vuqca/k dh izd`fr] izLrko ,oa Lohd`fr] i{kdkjksa eas vuqca/k djus dh {kerk] Lora= lgefr ,oa izfrQyA 

Unit – 2 bdkbZ &2

Expressly declared void agreements, Performance of contracts. 

Unit – 3 bdkbZ &3

Breach of contract, Remedies for breach of contract, Indemnity Contracts. 

Unit – 4 bdkbZ &4

Special Contracts ‐ Bailment, Pledge and Agency. 

Unit – 5

Sale of Goods Act 1930 ‐ Detailed Study of sale of goods Act. Classification of Goods, Conditions and  Warranties, Unpaid seller and his rights. 

bdkbZ &5

Li"V #i ls O;FkZ ?kksf"kr Bgjko] vuqca/kksa dk fu"iknuA vuqca/k Hkax] vuqca/k Hkax ds mipkj] gkfuj{kk vuqca/kA fo’ks"k vuqca/k & fu{ksi] fxjoh ,oa ,tsUlhA

oLrq fodz; vf/kfu;e 1930] oLrq fodz; vf/kfu;e dk foLr`r v/;;u ]eky dk oxhZdj.k] 'krsZ ,oa vk'oklu] vnRr fodzsrk ,oa blds vf/kdkjA 

Suggested Readings :  

1. 2. 3. 4. 5. 6.

S.A. Sarlekar : Com. Law  Singh Avtar : the Principles of Mercanitle Law, Esterns Book Companey Law.  Kuchal M.C. : Business Law, Vikash Publishing House New Delhi.  Kapoor N.D., Businesses Law  Chandha P.R. Business Law , Galgotia , New Delhi,  R.C. Agrawal, Commercial Law  

I/3

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Business Management/ O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II Business Organization / f}rh;& O;kolkf;d laxBu

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1

bdkbZ &1 Unit – 2 bdkbZ &2 Unit – 3 bdkbZ &3 Unit – 4 bdkbZ &4 Unit – 5 bdkbZ &5

Business  Organisation:  Definition,  Concept,  Characteristics,  Objectives,  Significance,  Components and Functions.   Social  Responsibilities  of  Business:  Meaning,  Definition,  Concept,  Characteristics,  Objectives,  Importance, Current Need of Social Responsibilities of Business and Parties. 

O;kolkf;d laxBu % ifjHkk"kk] vo/kkj.kk] y{k.k] mn~ns';] egRo] ?kVd ,oa dk;Z] O;olk; dk lkekftd mRrjnkf;Ro % vFkZ] ifjHkk"kk] vo/kkj.kk] y{k.k] mn~ns';] egRo] i{kdkj ,oa O;olk; esa lkekftd mRrjnkf;Ro dh orZeku vko’;drkA Promotion of Business: Meaning, Functions, Stages of Promotion,   Forms of Business Organisation: Detailed Study of Sole Proprietorship and Partnership. 

O;olk; dk izorZu % vFkZ] dk;Z] izorZu dh voLFkk,aA O;olk; laxBu ds izdkj % ,dkdh ,oa lk>snkjh LokfeRo dk foLr`r v/;;uA Company Organisation: Meaning, Definition, Formation of Private and Public Company,  Merits, Demerits and Types of Companies  Cooperative Organization ‐ Need, Meaning, Significance, and it’s Merits ‐ Demerits. 

daiuh laxBu % vFkZ] ifjHkk"kk] futh ,oa lkoZtfud daiuh dk fuekZ.k] ykHk] nks"k ,oa dEiuh ds izdkjA lgdkjh laxBu & vko';drk] vFkZ] egRo ,oa blds xq.k nks"kA Public Enterprises – Concept, Meaning, Characteristics, Objectives and Significance. 

lkoZtfud miØe & vo/kkj.kk] vFkZ] fo'ks"krk,a] mn~ns'; ,oa egRoA  Business ‐ Size and Location, Plant layout and Business Combination.  

O;olk; & vkdkj ,oa LFkkuh;dj.k] la;a= vfHkU;kl ¼IykV ysvkmV½ rFkk O;kolkf;d la;kstuA

Suggested Readings  1- O;olkf;d laxBu & MkW- vkj-,l-lksgkus 2- O;olkf;d laxBu & MkWa- vHk; ikBd] MkWa- esgrk

I/4

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Applied Economics / O;kogkfjd vFkZ’kkL=

PaperNo. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I Micro Economics / izFke & O;f"V vFkZ’kkL=

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k % Unit – 1

Micro Economics ‐ Definition, Meaning, Inductive and Deductive Method.  

bdkbZ &1

O;f"V vFkZ'kkL= & ifjHkk"kk] vFkZ] vkxeu ,oa fuxeu i}fr;kaA

Unit – 2

Economic Laws and it’s Nature, Basic Problems of Indian Economy. 

bdkbZ &2 Unit – 3

vkfFkZd fu;e ,oa mudh izd`fr] Hkkjrh; vFkZO;oLFkk dh ewy leL;k,saA 

bdkbZ &3 Unit – 4

ekax dh yksp %& vo/kkj.kk] ifjHkk"kk] egRo]] ekax dh yksp ds izdkj ,oa ekiA 

bdkbZ &4 Unit – 5 bdkbZ &5

Elasticity of Demand ‐ Concept, Definition, Importance, Types and Measurement of Elasticity of  Demand.  Factors of Production ‐ Land, Labour, Capital, Organization and Entrepreneur, Division and  Efficiency of Labour. 

mRiknu ds ?kVd & Hkwfe] Je] iwath] laxBu ,oa lkglhA Je foHkktu ,oa Je dh dk;Zdq'kyrkA  Laws of Variable Proportions, Large Scale Production, Internal and External Economies and  Diseconomies, Theories of Population. 

ifjorZu'khy vuwikr dk fu;e] c`gn~ iSekus ds mRiknu dh vkarfjd ,oa ckg~; ferO;f;rk,a ,oa vferO;f;rk,a] tula[;k ds fl}kar A 

Suggested Readings :   1. Modern Micro economics Koustsohiarjiji A. Macmillan New Delhi.  2. Micro Economics Mangal ramesh and tanna  3. O;olkf;d vFkZ'kkL= & eaxy 4- vFkZ'kkL= ds fl)kar & ih-ds-tSu 5- O;f"V vFkZ'kkL= & izks- oh-lh- flUgk 6- O;olkf;d vFkZ'kkLr & MkW- ftusUnz dqekj tSu ] e-iz- xzUFk vkdkneh HkksIky A

I/5

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke Ist

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Applied Economics/ O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II ‐ Business Environment / f}rh; & O;kolkf;d i;kZoj.k

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k % Unit – 1

Business Environment ‐ Concept, Significance, Components ‐ Economic, Political, Social, Cultural and  Legal Environment. 

bdkbZ &1

O;kolkf;d i;kZoj.k & vo/kkj.kk] egRo] ?kVd & vkfFkZd] jktuhfrd] lkekftd] lkLd`frd ,oa oS/kkfud i;kZoj.kA

Unit – 2

Economic System – Capitalistic, Socialistic and mixed Economy ‐ Merits and Demerits. 

bdkbZ &2 Unit – 3

vkfFkZd iz.kkyh& iwathoknh] lektoknh rFkk fefJr vFkZO;oLFkk & xq.k rFkk nks"kA 

bdkbZ &3 Unit – 4

oS'ohdj.k] mnkjhdj.k rFkk futhdj.k dh vo/kkj.kk ,oa Hkkjrh; vFkZO;oLFkk ij buds vuqdwy vkSj izfrdwy izHkkoA 

bdkbZ &4 Unit – 5

cgqjk"Vªh; fuxe & Hkwfedk rFkk lhek,aA fo’o O;kikj laxBu & Hkkjrh; vFkZO;oLFkk esa bldh Hkwfedk rFkk pqukSfr;kWaA 

bdkbZ &5

vkS|ksfxd :X.krk & vkS|ksfxd #X.krk dh jksdFkke esa ljdkj dh Hkwfedk] vkS|ksfxd vuqKkiu uhfrA   

Concept of Globalization, Liberalization, Privatization and its Favourable and Unfavourable Effects on  Indian Economy.  Multi‐National Corporations ‐Role and Limitations. World Trade Organization (WTO) ‐ its Role and  Challenges in Indian Economy.   Industrial Sickness ‐ Role of Government in Prevention Industrial Sickness. Industrial Licensing Policy. 

Suggested Readings :   1. O;kolkf;d i;kZoj.k & MkW- ikBd] MkW- xqIrk 2- O;kolkf;d i;kZoj.k & MkW- vkj-,l-lksgkus 3- O;kolkf;d i;kZoj.k & MkW- ftusUnz dqekj tSu ] e-iz- xzUFk vkdkneh HkksIky A

I/6

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I ‐ Financial Accounting izFke& foÙkh; ys[kkadu

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Bank Reconciliation Statement. Accounts Related with Incomplete Records  bdkbZ &1 cSad lek/kku fooj.k] viw.kZ vfHkys[kksa lEcU/kh ys[ks A Unit – 2 Investment Accounts. Accounting for Hire Purches and Installment Payment System.  bdkbZ &2 fofu;ksx ys[ksA fdjk;k Ø; if)fr ,oa fd’r Hkqxrku if)fr gsrq ys[kkaduA Unit – 3 Branch Accounts  Departmental Account.  bdkbZ &3 'kk[kk ys[ks] foHkkxh; ys[ksA Unit – 4 Accounting for Non‐Profit Organisation.  bdkbZ &4 vykHkdkjh laLFkkvksa ds ys[ksA Unit – 5 Royalty and Lease Accounts, Insolvency  Accounts.  bdkbZ &5 vf/kdkj 'kqYd ,oa iV~Vk [kkrs] fnokfy;k [kkrsaA 

Suggested Reading :  1. Gupta R.L. Rasdhaswamy M. : Company Accounts : Sultan Chand and Sons, New Delhi  2. Maheswari S.N. Crporate Accounting, Vikas Publishing house New Delhi.  3. Shukla M.C. Grewal T.S. Gupta S.C. : Advanced Accounts S. Chand and Sons, New Delhi   4. Shukla S.M. : Company A/c Hindi and English , Agra  5. Jain P.K. Financial Accounting , Shivlal Agrwal And Sons Agra 

II/1

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II ‐ Partnership Accounting f}rh;& lk>snkjh ys[kkadu

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Partnership Accounts, Essentials of Partnership, Partnership Deed, Fixed and Fluctuating Capital  Accounts, Final Accounts of Partnership Firms. 

bdkbZ &1

lk>snkjh ys[ks% lk>snkjh ds ewyrRo] lka>snkjh lays[k] fLFkj ,oa py iwWath [kkrs] lk>snkjh ds vfUre ys[ks A 

Unit – 2 Concept of Goodwill (As per A.S. ‐ 10), Accounting for Admission of Partners.   bdkbZ &2 [;kfr dh vo/kkj.kk] ¼ys[kk ekud&10] ds vuqlkj½] lk>snkj ds izos'k ij ys[kkdauA Unit – 3 Accounting for Retirement of Partners and Death of Partners, Joint Life Policy.  bdkbZ &3 lk>snkj dh fuo`fr ,oa e`R;q ij ys[kkadu] la;qDr chek ikfylhA Unit – 4 Dissolution of Partnership Firm ( With Insolvency )  Application of Garner vs Murray Rule.  bdkbZ &4 lk>snkjh dk fo?kVu ¼fnokfy;k lfgr½ xkuZj fo#) ejsZ fu;e dk vuqiz;ksxA Unit – 5 Amalgamation of Firms.  Conversion of Partnership in Joint Stock Company.    bdkbZ &5 QeZ dk ,dhdj.k ] lk>snkjh dk la;qDr Lda/k ize.My esa ifjorZuA Suggested Readings :   1. 2. 3. 4. 5. 6.

Gupta, R.L. and Radhaswamy, M : Financtial Accounting, Sultan Chand   and Sons, New Delhi  Monga, L.R. Ahuja, girish and Seghal Ashok : Accounting, Sultan Chand and Sons, New Delhi  Shukla M.C. Grwwal T.S. and Gupta S.C. Advanced account  Sultan Chand and Sons, New Delhi  Sulka, S.M. : Financial Accounting   P.C. Tulsyam : Principle of Accounting   Dr. AK jain : Advanced Accounting  

                    II/2

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Business Management / O;olkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I Business Regulatory Framework izFke& O;kolkf;d fu;eu #ijs[kk

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Indian Partnership Act, 1932 ‐ Concept, Definitions, Features, Importance, Partnership Deed.     bdkbZ &1 Hkkjrh; lk>snkjh vf/kfu;e] 1932 & vo/kkj.kk] ifjHkk"kk] fo'ks"krk,a] egRo] lk>snkjh lays[kA Unit – 2 Negotiable Instrument Act, 1881 ‐ Definitions, Features, Promissory Note, Bill of Exchange and  Cheque. 

bdkbZ &2 fofue; lk/; foys[k vf/kfu;e 1881 & ifjHkk"kk] fo'ks"krk,a] izfrKk i=] fofufe; foi= rFkk /kukns'kA Unit – 3 Holder and Holder in Due Course Under the Negotiable Instrument Act, 1881 ‐ Crossing of Cheque,  Types of Crossing, Dishonor and Discharge of Negotiable Instruments. 

bdkbZ &3 fofue; lk/; foys[k vf/kfu;e 1881 ds varZxr /kkjd ,oa ;Fkkfof/k /kkjd] psd dk js[kkadu] js[kkadu ds izdkj] fofue; foi= dk fu"iknu ,oa vuknj.kA Unit – 4 The Consumer Protection Act 1986 ‐ Main Features, Definition of Consumer, Consumer Grievance,  Redressal Machinery. 

bdkbZ &4 miHkksDrk laj{k.k vf/kfu;e 1986 & eq[; fo'ks"krk,a] miHkksDrk dh ifjHkk"kk] miHkksDrk ifjosnuk] ifjrks"k.k e’khujhA Unit – 5 Foreign Exchange Management Act 2000 (FEMA) ‐ Objectives and Main Provisions, Monopolistic  and Restective Treade Practices Act‐ Objectives and Main Provisions.  

bdkbZ &5 fons'kh fofue; izca/k vf/kfu;e 2000 ¼Qsek½ & mn~ns'; ,oa izeq[k izko/kku] ,dkf/kdkj ,oa izfrca/kkRed O;kikj O;ogkj vf/kfu;e & mn~ns'; ,oa izeq[k izko/kkuA

Suggested Readings :   1. S.A Sarekar : Commercial Law.  2. Sinmgh Avtor : the Principle of  Mercalite law. Eastion Book Company Locknow.  3. Rucjal M.C. Business Law : Vikas publichation House, New Delhi  4. kapoor N.D. : Business law. 

II/3

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Business Management/ O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II Business Communications f}rh;& O;kolkf;d laizs"k.k

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Introduction ‐ Definition, Nature, Objects, Importance of Communication to Managers, Elements  of Communication, Feedback. 

bdkbZ &1 Ikfjp; & ifjHkk"kk] izd`fr] mn~ns';] izca/kdks ds fy, laizs"k.k dk egRo] laizs"k.k ds rRo] izfriqf"VA Unit – 2 Dimension and Directions of Communication, Means of Communication ‐ Verbal Communication,  SWOT Analysis. 

bdkbZ &2 laizs"k.k ds vk;ke vkSj fn'kk,a] laizs"k.k ek/;e & 'kkfCnd laizs"k.k LokWV fo’ys"k.kA Unit – 3 Non‐Verbal Communication, Body Language, Paralanguage, Sign Language, Visual and Audio  Communication, Channel of Communication, Barriers in Communication. 

bdkbZ &3 v'kkfCnd laizs"k.k] nSfgd Hkk"kk] ik'oZ Hkk"kk] ladsr Hkk"kk] laizs"k.k J`a[kyk,a] xyr lapkj ¼cka/kk,a½A Unit – 4 Written Business Communication ‐ Concept, Advantages, Disadvantages, Importance, Need of  Business Letter and Kinds of Business Letter, Essentials of an Effective Business Latter. 

fyf[kr O;kolkf;d laizs"k.k & vo/kkj.kk] ykHk] gkfu;ka] egRoA O;kolkf;d i=ksa dh vko';drk ,oa izdkj] izHkkoh bdkbZ &4 O;kolkf;d i= dh fo'ks"krk,aA Unit – 5 Modern Forms of Communication ‐ Fax, E‐mail, Video Conferencing, International Communication  for Global Business.  

bdkbZ &5 vk/kqfud laizs"k.k ds :i& QSDl] bZ&esy] n`'; ifjppkZA Hkwe.Myh; O;olk; ds fy, vUrjkZ"Vªh; laizs"k.kA

Suggested Readings :   1- O;olkf;d laizs"k.k & MkW- fouksn dqekj feJk lkfgR; Hkou vkxjk 2. Business Communications ‐  Dr. Ramesh Mangal, Universal Pub. Agra 

II/4

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I Macro Economics izFke& lef"V vFkZ’kkL=

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k % Unit – 1 Macro economics‐ Concept, Nature, Importance, Limitations, Difference between Micro and  Macro Economics. 

bdkbZ &1 lef"V vFkZ'kkL= & vko/kkj.kk] izd`fr] egRo] lhek,a] O;f"V ,oa lef"V vFkZ'kkL= esa varjA Unit – 2 National Income ‐  Meaning, Definition, Concept of National Income, Methods for  Measuring  National Income , Problem of Calculating  National Income in India. 

bdkbZ &2 jk"Vªh; vk; & vFkZ] ifjHkk"kk] jk"Vªh; vk; dh vo/kkj.kk] jk"Vªh; vk; ds ekiu dh fof/k;kWa] Hkkjr esa jk"Vªh; vk; dh x.kuk dh leL;k,aA Unit – 3 Theories of Wages, Interest and Employment.  bdkbZ &3 etnwjh] C;kt ,oa jkstxkj ds fl)karA Unit – 4 Monitory Theories ‐ Demand‐Supply Theory of Money, Price Theory of Money, Liquidity Theory of  Money.   

bdkbZ &4 ekSfnzd fl)kar & eqnzk dh ekax ,oa iwfrZ dk fl)kUr] eqnzk ds eqwY; dk fl)kUr] eqnzk dh rjyrk dk fl)karA Unit – 5 Banking and Credit Management ‐ Commercial Banking and Credit Control, Central Banking  System, Inflation and Deflation of Money.  

bdkbZ &5 cSfdax ,oa lk[k izca/k & okf.kT; cSfdax ,oa lk[k fu;a=.k] dsUnzh; cSfdax iz.kkyh] eqnzk & LQhfr ,oa foLQhfrA  

Suggested Readings :   1. Macro Economics ‐ Dr. V.C. Sinha 

II/5

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. I / ch-dkWe- izFke IInd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Applied Economics/ O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II Indian Economics f}rh;& Hkkjrh; vFkZ 'kkL=

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k % Unit – 1 Indian Economy ‐  Main Features and Nature, Economic Planning ‐ Features and Objectives, Brief  History and Achievements of Five Year Plans, Achievements of Tenth Five Year Plan and Targets of  Eleventh Five Year Plan . 

bdkbZ &1 Hkkjrh; vFkZO;oLFkk & eq[; fo'ks"krk,a ,oa izd`fr] vkfFkZd fu;kstu & fo'ks"krk,a] mn~ns'; ]iapo"khZ; ;kstuk dk laf{kIr bfrgkl ,oa miyfC/k;kaA nloha iapo"khZ; ;kstuk dh miyfC/k;ka ,oa X;kjgoha iapo"khZ; ;kstuk ds y{;A Unit – 2 Indian Agriculture ‐ Features, Agriculture Policy, Sources of Agriculture Finance. Agriculture Credit  Policy, Public Distribution System. 

bdkbZ &2 Hkkjrh; d`f"k & fo’ks"krk,sa] d`f"k uhfr] d`f"k foRr ds lzksr] d`f"k lk[k uhfr] lkoZtfud forj.k iz.kkyhA Unit – 3 Industrial Development ‐ Industrial Development since Independence, Problems of Development,  Recent Industrial Policy. 

bdkbZ &3 vkS|ksfxd fodkl & Lo=ark ds i'pkr vkS|ksfxd fodkl] fodkl dh leL;k,Wa] v|ru vkS|ksfxd uhfr A Unit – 4 Problems of Balance of Payment ‐ Export ‐ Import Policy, Commercial Policies, Foreign Direct  Investment.  

bdkbZ &4 Hkqxrku larqyu dh leL;k% vk;kr & fu;kZr uhfr] O;kikfjd uhfr;k¡] izR;{k fons'kh fuos’k A Unit – 5 Fiscal and Monetary Policy of India ‐ Fiscal and monetary Policies, Capital Formation, Technological  Development in Indian Context. 

bdkbZ &5 Hkkjr dh iz'kqYd ,oa ekSfnzd uhfr & Hkkjrh; iz'kqYd ,oa ekSfnzd uhfr] iwath fuekZ.k] Hkkjrh; lanHkZ esa rduhdh fodkl A Suggested Readings :   1 Indian Economics ‐ Dr.Mamoria and Jain 

II/6

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I ‐ Elements of Company Accounts izFke& dEiuh ys[ks ds ewy rRo

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Maintenance of Books of Accounts as per Company Act, Issue and Forfeiture and Reissue of Shares,  Buy Back of Shares. 

bdkbZ &1 Hkkjrh; daiuh vf/kfu;e ds vuqlkj ys[kksa dk la/kkj.k] va'kksa dk fuxZeu o gj.k ,oa iquZfuxZeu] va’kks dh iquZ[kjhnA Unit – 2 Redemption of Preference Share, Issue and Redemption of Debenture.  bdkbZ &2 iwokZf/kdkj va'kksa dk 'kks/ku] _.k i=ksa dk fuxZeu ,oa 'kks/kuA Unit – 3 Pre and Post Incorporation Profit, Underwriting Commission.  lekesyu ds iwoZ ,oa i'pkr ds ykHk] vfHkxksiu deh'kuA bdkbZ &3 Unit – 4 Preparation of Profit and Loss Appropriation Account, Declaration of Dividend, Calculation of  Managerial Remuneration.  

bdkbZ &4 ykHk gkfu fu;kstu [kkrk rS;kj djuk] ykHkka'k dh ?kks"k.kk] eSustj ds ikfjJfed dh x.kukA Unit – 5 Final Accounts of Company.  bdkbZ &5 dEiuh ds vafre ys[ksA

Suggested Readings :‐  1. Gupta R.L. Radhaswamy M.   2. Maheshwari S.N.    3. Modi, Oswal and S.K. Khatik   4. Shuka S.M     

:  :  :  : 

Company Accounts, Sultan Chand and Sons, New Delhi.  Corporate Accounting; Vikas Publishing House, New Delhi  Corporate Accounting in Hindi & English (both) College Book House, Jaipur   Company A/c in (in Hindi) & in English S.B. Agra 

III/1

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II ‐ Theory and Practice of Cost f}rh;& ykxr ds fl)kar ,oa O;ogkj

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Cost Concepts & Classification, Elements of Cost, Nature & Importance of Cost Accounting,  Difference between Cost & Financial Accounting. 

bdkbZ &1 Ykxr vo/kkj.k ,oa oxhZdj.k] ykxr ds rRo] ykxr ys[kkadu dh izd`fr ,oa egRo] ykxr ys[kkadu ,oa foÙkh; ys[kkadu esa varjA Unit – 2 Accounting for Materials, Techniques of Inventory Control, Accounting for Labour, Classification of  Labour Cost. 

bdkbZ &2 Lkkexzh ds fy, ys[kkadu] Lda/k fu;a=.k dh rduhd] Je ds fy, ys[kkadu] Je ykxr dk oxhZdj.kA Unit – 3 Accounting for Overheads: Classification, Apportionment and Absorption of Overheads,  Computation of Machine Hour Rate. 

bdkbZ &3 miifjO;;ksa ds fy, ys[kkadu% miifjO;;ksa dk oxhZdj.k vfHkHkktu vkSj vo’kks"k.k] e’khu ?kaVk nj dh x.kukA Unit – 4 Unit Costing, Preparation of Cost Sheet (Including Tender Price).  bdkbZ ykxr ys[kkadu] ykxr i= dk fuekZ.k ¼fufonk ewY; dh x.kuk lfgr½ bdkbZ &4 Unit – 5 Contract Account, Process Account (Excluding Inter Process Profit Reserve).  bdkbZ &5 Bsdk [kkrk] izfØ;k ys[ks ¼varj izfØ;k ykHk lap; dks NksM+dj½

Suggested Readings :‐  1. Arora M.N.     :    2. Maheshwari S.N.  :    3. Agrawal, M.L. S.B. Agra :     4. Jain B.K. Prof. Jain N.C. :    

Cost Accounting – Principles and Practice, Vikas New Delhi.  Advanced Problems and Solutions in Cost Accounting : Sultan Chand, new Delhi..  Cost Accounting (in Hindi)  Cost A/c (in Hindi) & in English Ramesh Book Depot. Jiaipur. 

III/2

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Business Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I ‐ Indian Company Act   izFke& Hkkjrh; dEiuh vf/kfu;e

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Company – Definition, Characteristics, Kinds of Company.  bdkbZ &1 dEiuh & ifjHkk"kk] fo'ks"krk,sa] dEiuh ds izdkjA Unit – 2 Formation of Company, Promotion, Incorporation and Commencement of Business.  bdkbZ &2 dEiuh dk fuekZ.k] izoZru] lekesyu ,oa O;kikj dk vkjEHkA Unit – 3 Memorandum of Association, Articles of Association, Prospectus.  bdkbZ &3 ik"kZn lhek fu;e] ik"kZn varfuZ;e ,oa izfooj.kA Unit – 4 Shares ‐ Types, Transfer and Transmission of Shares, Debentures – Meaning and Types.  bdkbZ &4 vaa'k & izdkj] va'kksa dk gLrkraj.k ,oa vfHk&gLrkadu] _.k i= & vk’k; ,oa izdkjA Unit – 5 Company Meetings, Kinds, Coram, Voting, Resolutions, Minutes.   bdkbZ &5 daiuh lHkk,sa & izdkj] x.kiwjd la[;k] ernku] izLrko] lw{eA

Suggested Readings:‐  1. Shukla S.M.    

 



Company Adhiniyam S/B Agra. 

2. Nourlaka Jain Tripathi  



Company Law‐Universal – Agra (in Hindi) 

3. Dr. Bajpai & Jain 

 



Company Law, M.P. Hindi Granth Academny, Bhopal 

4. Mazumdar A/c  

 



Company Law, Taxman’s Delhi. 

5. Chawla & Garg 

 



Company Law & S.P.S. Chand, Delhi 

III/3

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Business Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II ‐ Principles of Statistics f}rh;& lkaf[;dh ds fl)kar

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Meaning, Significance, Scope and Limitations of Statistics, Statistical Investigation.   bdkbZ &1 lkaf[;dh ls vk'k; ,oa egRo] {ks= ,oa lhek;sa] lkaf[;dh; vuqla/kkuA Unit – 2 Process of Data Collection, Primary and Secondary Data, Methods of Sampling, Preparation of  Questionair, Classification and Tabulation of Data, Preparation of Statistical Series.  

bdkbZ &2 lead ldyu dh izfdz;k] izkFkfed ,oa f}rh; lead] fun'kZu dh jhfr;ka] iz'ukoyh dh jpuk] leadksa dk oxhZdj.k ,oa lkj.kh;u] lkaf[;kadh; Jsf.k;ksa dh jpukA Unit – 3 Meseurement of Central Tendency – Mean, Mode, Median, Geometric Mean and Harmonic Mean.  bdkbZ &3 dsUnzh; izo`fRr dh eki & ek/;] Hkwf;"Bd] e/;dk] xq.kksRrj ek/; ,oa gjkRed ek/;A Unit – 4 Dispersion and Skewness, Kurtosis.  bdkbZ &4 vifdj.k] fo"kerk ,oa izFkq'kh"kZ’kRo Unit – 5 Diagrammatic and Graphic Representation of Data.   bdkbZ &5 leadks dk fp=e; ,oa js[kh; izn'kZuA

Suggested Readings :‐  1. Gupta B.N    



2. Gupta S.P.    



3.Nagar K.N. 



 

4. Shukla S.N.      5. Hoel & Jessen  



Statistics, Sahitya Bawan, Agara (Hindi & English)    Statistics, S. Chand Delhi (Hindi & English)    Statistics, Meenakshi Prakashan, Meeruth (Hindi & English)    Statistics, Sahitya Bawan, Agara (Hindi & English) 



Basic Statistics for Business and Economics JohnWilley and Sons, New York.  III/4

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I Commercial Bank Management  izFke& okf.kfT;d cSad izca/k

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k % Unit – 1 Principles of Banking: Definition of Bank, Creation of Money: Present Structure of Commercial  Banking in India 

bdkbZ &1 cSafdax ds fl)kar] cSad dh ifjHkk"kk] eqnzk dk l`tu] Hkkjr esa okf.kfT;d cSadksa dh orZeku lajpukA Unit – 2 Management Principles in Banks: Managerial Fuctions in Banks: Recruitment, Selection, Training,  Promotion and Control of Staff.  

bdkbZ &2 cSadks esa izca/k ds fl)kar% cSadks esa izca/kdh; dk;Z] HkrhZ] p;u] izf’k{k.k] inksUufr rFkk LVkQ dk fu;a=.kA Unit – 3 Managemnt of Deposits and Advances: Deposit Mobilization, Classification and Nature of Deposit  Accounts, Advances, Lending Practice, Types of advances. 

bdkbZ &3 tek ,oa vfxzeksa dk izca/ku% tekvksa dh xfr’khyrk] tek [kkrks dk oxhZdj.k ,oa izd`fr] vfxze] m/kkj O;ogkj] vfxze ds izdkjA Unit – 4 Investment Management: Nature of Bank Investment, Liquidity and Profitablity, Preparation of  Cheques, Bills, Endorcement, Government Securities. 

bdkbZ &4 fofu;ksx izca/k& cSad fofu;ksx dh izd`fr] rjyrk ,oa ykHknk;drk] psd dks rS;kj djuk] fcy] i`"Bkadu] 'kkldh; izfrHkwfrA Unit – 5 Management of Finance: Bank Accounts, Records, Reports, Statement of Advances, Evaluation of  Loan Applications. 

bdkbZ &5 foRr dk izca/k% cSad ys[ks] fjdkMZ] fjiksVZl~] vfxzekas dk fooj.k i=] _.k vkosnu i=ksa dk ijh{k.kA Suggested Readings:   1. H.C. Sharma – Banking Law and Practise (Sahitya Bhawan)  2. Dr. Maliram –  Banking Law and Practise  3. Dr. V.C. Sinha ‐  Banking Law and Practise 

III/5

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IIIrd

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II ‐ Financial Market Operation f}rh;& foRrh; cktkj ifjpkyu

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

  

% Particulars/fooj.k % Unit – 1 An Overviwe of Financial Markets  in India  bdkbZ &1 Hkkjr esa fofÙk; cktkjksa dk ,d ifjn`’;A Unit – 2 Money Market: Indian Money Market Composition and Structure, (a) Acceptance Houses (b)  Discount Houses (c) Call Money Markets. 

eqnzk cktkj & Hkkjrh; eqnzk cktkj dh n’kk ,oa lajpuk] Lohdkj x`g] vigkj x`g] ;kpuk eqnzk cktkjA bdkbZ &2 Unit – 3 Capital Markst: Security Markets (a) New Issue Markets (b) Secondry Markets, Fuctions and Role of  Stock Exchange, Stock Exchanges, Natonal Stock Exchange (NSE), Bombay Stock Exchanges(BSE). 

iwWath cktkj & izfrHkwfr cktkj ¼v½ uohu fuxZeu cktkj ¼c½ f}rh;d cktkj] fofu;e ds dk;Z ,oa HkwfedkA Lda/k fofue; & us’kuy LVkWd ,Dlpsat] cEcbZ LVkWd ,DlpsatA bdkbZ &3 Unit – 4 Invertors Protection: Grievance Concerning Stock Exchange Dealings and their Removal, Grievance  cell in Stock Excnange, Security Exchange Board of India (SEBI). 

fofu;ksDrk laj{k.k & Lda/k fofue; O;ogkjks ls lacaf/kr f’kdk;r] ifjrks"k.k vkSj mudh foeqfDr] Lda/k fofue; esa bdkbZ &4 f’kdk;r fuokj.k izdks"B] Hkkjrh; izfrHkwfr fofue; cksMZ ¼lsch½A Unit – 5 Financial Services: Marchant Banking – Fuctions and Roles, SEBI Guidelines, Credit Rating –  Concept, Fuction and Types. 

bdkbZ &5

foÙkh; lsok,a & O;kikj cSafdax] dk;Z vkSj Hkwfedk] Hkkjrh; izfrHkwfr fofue; e.My ds fn’kk funsZ’k] lk[k nj fu/kkZj.k & vo/kkj.kk] dk;Z ,oa izdkjA

Suggested Readings :‐  1. Guta S.B.      2. Khan M.Y.       3. Reserve Bank of India   4. Reserve Bank of India   5. Khubchandani    6. Sethi T.T.     

:  :  :  :  :  : 

Monetary Planning of Inda, S. Chand, New Delhi.  Indian Financial System, ‐ Theory and Practice, Tata Mc Graw Hill, New Delhi  Bulletins  Annaul Report (s).  Practice and Law of Bankin : Macmillan India Ltd. New Delhi.  Mudra Banking & Antarrastriy vyapar, L.N. Agra (in Hindi) 

III/6

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I ‐ Advance Corporate Accounts    izFke& mPprj fuxeh; yss[ks 

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Amalgemation of Company as per Accounting Standred ‐14   

bdkbZ &1 dEifu;ksa dk lafofy;u ¼ys[kkadu izHkko 14 ds vuqlkj½ Unit – 2 Internal Reconstruction. Double Account System, Accounts of Public Utility Companies.   

bdkbZ &2 vkUrfjd iqufuZekZ.k] nksgjk ys[kk iz.kkyh] lkoZtfud mi;ksfxrk dEiuh ds [kkrs Unit – 3 Holding Company (With one subsidiary Company).   

bdkbZ &3 lw=/kkjh dEiuh ¼,d lgk;d dEiuh ds lkFk½ Unit – 4 Valuation of shares and Goodwill.    

va'kksa ,oa [;kfr dk ewY;kadu bdkbZ &4 Unit – 5 Accounting for Liquidation of Company.   

bdkbZ &5 dEifu;ksa ds ifjlekiu ds fy;s ys[kkadu  

Suggested Books:‐  1. 

Gupta R.L. Radhaswamy M: 

 

Company accounts; Sultan chand and sons New Delhi. 

2. 

Maheswari S.N.: 

 

Corporate accounting, vikas pub. House, New Delhi. 

3. 

Shukla M.C.Grewal T.S. and Gupta S.C.:  Advanced accounts; S.Chand & Co. New Delhi. 

4. 

Shukla S.M.: 

 

 

 

 

Company a/c (Hindi) & in English S.R.Agra. 

IV/1

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Accounting / ys[kkadu

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II – Advance Cost Accounts @ f}rh;& mPprj ykxr ys[ks

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Process Account ‐ Inter Process Profit, Equivalent Production, Uniform Costing and Inter Firm  Comparison. 

bdkbZ &1 izfØ;k ys[kkadu & varj izfØ;k ykHk] rqY; mRiknu] ,d#i ykxr ys[kkadu ,oa vr%QeZ rqyukA Unit – 2 Reciliation of Cost Accounting and Financial Accounting Profit, Oparating Cost ‐ Transport Business.  bdkbZ &2 Ykkxr ,oa foÙkh; ys[kks ds ykHk dk lek/kku] ifjpkyu ykxr & ifjogu O;olk;A Unit – 3 Budgetary Control: Concept and Importance, Cash Budget, Production Budget and Flexible Budget.  bdkbZ &3 ctVjh fu;a=.k & vo/kkj.kk ,oa egRo] jksdM+ ctV] mRiknu ctV ,oa ykspnkj ctVA Unit – 4 Concept of Marginal Costing, Cost Volume Profit, Cencept of Cost Audit.  bdkbZ &4 lhekar ykxr dh vo/kkj.kk] ykxr ek=k ykHk] ykxr vads{k.k dh vo/kkj.kkA Unit – 5 Standured Costing, Variance Analysis, Material and Labour Variance.  bdkbZ &5 izeki ykxr] fopj.k fo’ys"k.k] lkexzh ,oa Je fopj.kA Suggested Books:‐  1. 

Tulsian P.C.: 

2.  3. 

 

 

Practical Costing; Vikas, New Delhi. 

Maheshwari S.N.: 

 

Advanced problems and solutions in cost accounting; Sultan Chand, New Delhi. 

Agrawal M.L.:   

 

Cost Accounting, S.B. Agra (in Hindi). 

IV/2

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Business Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

I ‐ Principles of Management izFke & izca/k ds

%

fl)kar Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Management – Meaning, Nature & Importance, Functions & Principles of Management.  Management V/S Administration, Professionalisation of  Management. 

bdkbZ &1 izca/k & vFkZ] izd`fr] egRo] dk;Z ,oa izca/k ds fl)kar] izca/k cuke iz'kklu] izca/k dk is'ksoj mi;ksxA Unit – 2 Development of Management thoughts ‐ Contribution of Taylor and Fayol. Management By  Exception, Management By Objective. 

bdkbZ &2 izca/k fopkj/kkjk dk fodkl&Vsyj ,oa Qs;ksy dk ;ksxnku] viokn }kjk izcza/k] mn~ns';ksa }kjk izca/kA Unit – 3 Planning and Decision Making.  bdkbZ &3 fu;kstu ,oa fu.kZ;u] Unit – 4 Organization ‐ Meaning, Principles, Structures, Departmentalization.  bdkbZ &4 laxBu& vFkZ] fl)kUr] lajpuk] foHkkxh;dj.kA Unit – 5 Direction, Control‐Process & Methods.  bdkbZ &5 funsZ'ku] fu;a=.k& izfof/k ,oa i)fr;ka Suggested Books:‐  1.  2.  3.  4. 

Durcker Peter F.:    Weihrich and Koontz, et al;  Fred Luthans:      Lohis A.Allen:     

Management challenges for the 21st century; Bullerworth Heinemann, Oxford.  Essentials of management; tata MCGraw Hill, NewDelhi.   Organizational behavior; McGraw Hill, New York.  Management ond Organization, McGRaw Hill, Tokyo. 

IV/3

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Busainess Management / O;kolkf;d izca/k

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II Advanced Statistics f}rh;& mUur lkaf[;dh

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z

% Particulars/fooj.k % Unit – 1 Index Number – Meaning, Charecterstics, Importance and Uses, Consruction of Index Numbers –  Cost of Living Index ,Fisher Ideal Index Number. 

funsZ'kkad& vFkZ] fo’ks"krk,a] egRo vkSj mi;ksx] funsZ’kkadks dh jpuk & thou fuokZg funsZ’kkad] fQ’kj dk vknZ’k bdkbZ &1 lwpdkadA Unit – 2 Correlation – Meaning,Definitions Types and Degree of Correlation, Methods of Correlation  Regression Analysis – Meaning, Uses, Difference between Correlation and Regression, Linear  Regression, Regression Equation, Calculation of Coefficient of Regression. 

bdkbZ &2 LkglEca/k& vk’k;] ifjHkk"kk] izdkj] lglEca/k dk ifjek.k] lglEca/k dh fof/k;kaA izrhixeu lehdj.k & vk’k;] mi;ksx] lglEca/k ,oa izrhixeu esa varj ijLij izrhixeu js[kk,a izrhixeu lehdj.k] izrhixeu xq.kkad dk ifjdyuA Analysis of Time series – Meaning, Importance, Components, Decomposition of Time Series,  Unit – 3 Measurement of Long Term Trends, Measurement of Cyclical  and Inrregular Fuctuations.  Business forecasting – Meaning Assumptions, Basis of forecasting, Methods / Techniques,  Theories, Utility  and Limitations 

bdkbZ &3 dkyJs.kh dk fo'ys"k.k&vFkZ] egRo] la?kVd] dkyJs.kh dk fo?kVu @ fo’ys"k.k] nh?kZdkfyu miufr ds eki] pfØ; o vfu;fer mPpkopuksa ds ekiA O;kolkf;d iwoZkuqeku& vk’k;] ekU;rk,a] iwokZuqeku ds vk/kkj] fof/k;ka] fl)kar] mi;ksfxrk ,oa lhek,aA Unit – 4 Interpolation and Extra Polation – Meaning , Definitions, Assumptions, Need ,Importance and  Methods 

bdkbZ &4 vUrjx.ku ,oa ckg~;x.ku& vk’k;] ifjHkk"kk,a] ekU;rk,a] vko’;drk] egRo ,oa fof/k;kaA Unit – 5 Probability – Growth and Development of Probability, Importance, Meaning and Definitions,  Permutation and Combination, Calculation of Probability,Addtion and Multiplication Theorum.  

bdkbZ &5 izkf;drk& izkf;drk fl)kar dk fodkl] egRo] vk’k;] ,oa ifjHkk"kk,a] Øep; vkSj lap;] izkf;drk dh x.kuk] ;ksx ,oa xq.ku izes;A  

Suggested Books:‐  1. 2. 3. 4. 5.

Advanced Statistics – Dr. S.M. Shukla  Advanced Statistics – D.N. Elhance  Advanced Statistics – B.N. Gupta  Advanced Statistics – Mahesh Agrawal  Advanced Statistics – R.P. Washney 

IV/4

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

I Banking in India izFke& Hkkjr esa vf/kdks"k.k

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k % Unit – 1 Indian Banking System ‐ Features, Money Lenders, Nationalization of Commercial Banks and its  Effects. Classification of Banking Institutions. 

bdkbZ &1 Hkkjrh; vf/kdks"k.k i)fr & fo'ks"krk,a] lkgwdkj] okf.kfT;d cSadksa dk jk"Vªh;dj.k ,oa blds izHkko] cSafdax laLFkkvksa dk oxhZdj.kA Unit – 2 Development Banking in India ‐ IFCI, IDBI, ICICI, SEBI, Export Credit and Guarantee Corporation of  India. 

bdkbZ &2 Hkkjr esa fodkl cSafdax& Hkkjrh; laLFkkxr for fuxe] Hkkjrh; vkS|ksfxd fodkl cSad] Hkkjrh; lk[k ,oa fofu;ksx fuxe] izfrHkwfr fofue; eaMy] Hkkjrh; fu;kZr lk[k ,oa izfrHkwfr fuxeA Unit – 3 Reserve Bank of India ‐ Functions, Control of Credit by RBI, Power of RBI.  bdkbZ &3 fjtoZ cSad vkWQ bafM;k& dk;Z] fjtoZ cSad }kjk lk[k fu;a=.k] fjtoZ cSad dh 'kfDr;k¡A Unit – 4 Banking Regulation Act 1949 ‐ Important Features of Banking Regulation, Restrictions on  Advances. 

bdkbZ &4 cSafdax fu;eu vf/kfu;e 1949 & cSafdax fu;eu vf/kfu;e 1949 ds egRoiw.kZ y{k.k] vfxzeksa ij izfrcU/kA Unit – 5 Privatization of Banks ‐ Narasimhan Committee Report, Banking Sector Reforms in India.  bdkbZ &5 cSadksa dk futhdj.k & ujflage lfefr dk izfrosnu] Hkkjr esa cSafdax {ks= ds lq/kkjA

Suggested Books:‐  1. 2.

Banking in India – M.L. Sath  Banking in India – B.K. Jain 

IV/5

mPpf’k{kk foHkkx] e-iz- 'kklu

ch-dkWe- d{kkvksa ds fy;s lsesLVj vuqlkj ikB~;Øe dsUnzh; v/;;u e.My }kjk vuq’kaflr rFkk e-iz- ds jkT;iky }kjk vuqeksfnr

Department of Higher Education, Govt. of M.P. B.Com. Semester Wise Syllabus As Recommended by Central Board of Studies and Approved by the Governor of M.P. Max. Marks / vf/kdre vad % 50

Class / d{kk

%

Semester / lsesLVj

%

B.Com. II / ch-dkWe- f}rh; IVth

Title of Subject Group / fo"k; lewg dk 'kh"kZd %

Applied Economics / O;kogkfjd vFkZ’kkL=

Paper No. & Title / iz’ui= Ø- ,oa 'kh"kZd

%

II ‐ Investment Management f}rh;&fofu;ksx izca/k

Compulsory / vfuok;Z ;k Optional/oSdfYid

%

Compulsory/vfuok;Z (Optional for Vocational Courses / O;kolkf;d ikB~;Øeks ds fy, oSdfYid)

% Particulars/fooj.k % Unit – 1 Investment ‐ Meaning, Nature, Objectives and Process, Types of Investment, Alternatives of  investment, Negotiable and Non‐Negotiable Investment.   

bdkbZ &1 fofu;ksx& vFkZ] izd`fr] mn~ns';] izfØ;k] fuos'k ds izdkj] fofu;ksx ds fodYi] fofue; lk/; ,oa xSj fofue; lk/; foys[kA Unit – 2 Measurement of Return and Risk ‐ Measurement of Return and Risk, Systematic and Unsystematic  Risk, Security Risk and Return Analysis.   

bdkbZ &2 izR;k; ,oa tksf[ke dh eki & izR;k; ,oa tksf[ke dh eki] O;ofLFkr ,oa vO;ofLFkr tksf[ke] izfrHkwfr tksf[ke o izR;k; fo'ys"k.kA Unit – 3 Security Analysis ‐ Fundamental, Economic, Industrial and Technical Analysis.  bdkbZ &3 izfrHkwfr fo'ys"k.k & vk/kkjHkwr] vkfFkZd] vkS|ksfxd o rduhdh fo'ys"k.kA Unit – 4 Efficient Market Hypothesis ‐ Weak, Semi‐Strong and Strong Market, Capital Assets Princing  Model.   

bdkbZ &4 l{ke cktkj ifjdYiuk & detksj] lg&lqn`